Washington levies a state-level estate tax on estates above $3,000,000. Here's how it works.
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Estate Tax
Paid by the estate before assets are distributed to heirs.
Inheritance Tax
Not Applicable
Paid by the heirs on what they personally receive.
How it works in Washington
Imposes an estate tax with a $3.076 million exemption (dropping to $3 million on July 1, 2026). Maximum tax rate is 35% for the first half of 2026, dropping to 20% in the second half.
The Washington estate tax is owed by the estate itself, typically paid by the executor or personal representative before assets are distributed. The tax applies only to the portion of the gross estate exceeding $3,000,000, and the top marginal rate is 35.0%.
Only 12 states plus D.C. impose an estate tax, and just 6 impose an inheritance tax. Maryland is the only state with both. Exemptions range from $1 million (Oregon, Rhode Island) up to the federal level (Connecticut), and top rates cluster around 16%. Compare Washington against the rest in our full state-by-state directory.
Yes. Washington imposes an estate tax on estates exceeding $3,000,000, with a top marginal rate of 35.0%. The tax is paid by the estate before assets are distributed to heirs.
No. Washington does not impose an inheritance tax. Heirs do not pay state tax on what they receive from a Washington estate.
The Washington estate tax exemption for 2026 is $3,000,000. Estates valued at or below this threshold owe no state estate tax.
The estate pays the estate tax in Washington before assets are distributed. Heirs do not owe a separate state inheritance tax.
Common strategies include lifetime gifting under the federal annual exclusion, irrevocable trusts (ILITs, SLATs), spousal portability planning, charitable bequests, and — for those near the exemption — relocating domicile to a state without estate or inheritance taxes. Consult an estate attorney licensed in Washington.